For more detailed information including Illinois law references, please see the Department of Revenue web site.
Dry Cleaner Solvent Tax
The tax is imposed on the use of dry-cleaning solvent by persons who operate dry-cleaning facilities in Illinois.
License fees are imposed on those who operate dry-cleaning facilities. The Dry-cleaner Environmental Response Trust Fund Council issues the licenses.
Hotel Operator’s Occupation Tax
The tax is imposed on the occupation of renting, leasing, or letting rooms to persons for living quarters for periods of less than 30 days.
The department collects the following locally imposed hotel taxes:
- Illinois Sports Facilities Authority Hotel Operators’ Occupation Tax
- Metropolitan Pier and Exposition Authority (MPEA) Hotel Operators’ Occupation Tax
- Municipal Hotel Operators’ Occupation Tax (Chicago)
Other municipalities, counties, and home rule units may also impose hotel taxes, which the Department of Revenue does not collect.
Insurance Taxes
To learn more about insurance taxes, please visit the Division of Insurance's information page. |
